b'City of Dover Tuscarawas County, Ohio Managements Discussion and Analysis For the Year Ended December 31, 2019 UnauditedThe City also maintains three cemeteries (public health services) and two parks (leisure time activities) within the City.Leisure time activities decreased slightly in 2019 because of prior year recognition of a loss on disposal of capital assets related to the razing of two buildings. Business-Type ActivitiesThe City also operates a Utility Department that consists of three utilities.The largest from an asset and revenuestandpointistheelectricutility.Thisutilityconsistsofacoalfiredgenerationplantand distributionsystemthatservestheCityandsurroundingareawithreliableandcompetitivelypriced power.In 2019, the electric utility generated $27,179,179 in charges for services revenue.In 2001, the City entered into a joint venture project with other municipalities and AMP (American Municipal Power) to ensure the availability and consistent pricing when purchasing peak power.The City is always looking for ways to generate and purchase the most affordable power for the Citizens of Dover.Our Mayor remains involved on a daily basis with other electric communities partnering and exploring all avenues of the electric industry to continue to provide this unique high quality service to Dover. The water utility serviced 5,771 consumers with a minimum daily pumpage of 1.27 million gallons and a maximum daily pumpage of 2.92 million gallons in 2019.The water plant was put into service in 1998.The raw water is supplied through five wells currently in service into the plant where the water is treated with chlorine and filtered through green sand filters and distributed throughout the City.The City has three water towers.The sewer facility processed an average of 1.698 million gallons per day during 2019 and served 5,880 customers.The sewer plant expansion was a major project for the City.This $13 million expansion broke ground in 2007.The City has paid for the engineering and design through the sewer fund and funded the remainder with a loan through the Ohio Water Development Authority for the construction phase of the project.The City began to repay the 20 year loan in June of 2009.The new sewer plant was tested throughout 2009.The 3 million gallon per day Membrane Bioreactor (MBR) Plant utilizes modern technology that requires trained and vigilant operators.The plant is manned 24 hours per day 7 days per week.The revenues and expenses for all three of these utilities are reported under the business-type activities on Table 2.The majority of the Citys revenues and expenses flow through the business-type activities.The revenues are generated primarily from charges for services.Total charges for services decreased in 2019, mainly due to a decrease in the electric fund due to a decrease in the power cost adjustment.The total expenses for the utilities remained comparable to 2018.The City had an increase in net position for the business-type activities due to the special item related to the transfer of certain sewer and water operations from Tuscarawas County, despite a decrease in revenues. The Citys FundsInformation about the Citys governmental funds begins on page 20.These funds are accounted for using the modified accrual method of accounting.For 2019, the general fund had an increase in fund balance.Theincreaseinfundbalancewasduetoanincreaseinrevenues,partlyoffsetbyanincreasein expenditures.The increase in revenues was primarily due to an increase in income taxes collected in 2019.The master capital fund had a decrease in fund balance, despite the increase in revenues and a decrease in expenditures.The increase in revenues was primarily due to increases in intergovernmental and income tax revenues.The decrease in expenditures was mainly due to the decrease in capital outlay related to the new fire station begun in 2018 and finished during 2019.The income tax allocated to the - 11 - - 11 -'